On Janurary $1,2024,$ Brewers Company Corporation issued $$800,000$ of $5\%,5-$ bonds at $97,$ with interest paid annually $.$ Using the strwight$-$line amortization method, what is the carrying value of the bonds on January $1,2023?($Round your final answer to the nearest dollar$)$

A$.$ $$776,000$

B$.$ $$824,742$

C$.$ $$840,000$

D$.$ $$780,800$